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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 40-1-116: Additional taxation prohibited by localities.

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Where this section sits in the code
  1. TITLE 40 Motor Vehicles and Traffic
  2. CHAPTER 1 Identification and Regulation
  3. Article 3 Motor Carriers
  4. PART 2 Certification of Motor Carriers

No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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